By Varun Agarwal, co-founder of PropRetire · Published 4 Nov 2026 · Law as read 4 Nov 2026 · 2 min read

What changes for property investors from 1 July 2027?

From 1 July 2027, capital gains on property are worked a new way, and a rental's loss can be held back from other income.

This page gathers every post and calculator on them.

Yes. The capital gains and rental loss changes are in the Tax Reform No. 1 Act, and most start on 1 July 2027 or in the 2027-28 income year.

Indexation and the 30% minimum tax sets out where each one stands.

For a person or a trust, cost base indexation replaces the 50% discount, and a 30% minimum tax can apply to the later gain. A property held across the day is treated as sold just before it and bought back, at market value unless the Minister sets a method.

The gain up to then can keep the discount. The contract date sets which rules a sale falls under, as which tax year a sale falls in shows.

The capital gains tax calculator works a sale before and after 1 July 2027, and depreciation and capital gains follows the cost base across the day.

From 2027-28, a loss on a home contracted from 7.30 pm Canberra time on 12 May 2026, unless it is a new dwelling or another exception applies, no longer comes off wages or other income. It comes off rent and gains on homes, and the rest carries forward.

The negative gearing post covers who it reaches. The negative gearing calculator and the rental property tax calculator show both years.

In some cases, from 2027-28, when the interest was held before the cutoff of 7.30 pm Canberra time on 12 May 2026. Under the Tax Reform No. 2 Act it carries to a surviving spouse, and to a transfer after a relationship breakdown under a court order or agreement.

It carries to a co-owner who inherits the share of one who died, when both held their shares from before the cutoff.

A home bought before the cutoff but first rented out after it keeps it too.

The inherited property post covers a home that passes on a death.

The main residence exemption stays. A home you have rented out is split at 1 July 2027 like any other property when part of its gain is taxed.

The 6 year rule post follows a former home across the day.

A minimum tax on discretionary trusts, proposed from 1 July 2028, and a definition of a new dwelling. Both are in the Tax Reform No. 3 Bill, introduced on 14 October 2026, and neither is law.

Who pays tax when a company, trust or fund sells covers how a trust's gain is taxed today.

• How tax on a rental is worked out each year
• How much cash is left after selling a rental
• Does selling a rental raise your HELP repayment
• A loan's fees and stamp duty on a rental
• Interest and rates on vacant land
• Is loan interest deductible
• What a lower rate saves on a rental loan after tax
• What is left of the rent after costs
• Borrowing power calculator